27:58 Immen Corporation manufactures two products: Product B820 and Product P99Y. The company uses a plantwide overhead rate based on direct labor- hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products B820 and P99Y. Activity Cost Pool Machining Machine setups Product design Order size Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Total Cost $330,000 $ 300,000 $ 46,000 $ 330,000 Total Activity 15,000 MHS 500 setups 2 products 10,000 DLH Product Product Activity Measure B820 Machine-hours 7,000 P99Y 8,000 Number of setups i Number of products 200 1 300 1 3,000 7,000 Direct labor-hours Using the plantwide overhead rate, how much manufacturing overhead cost would be allocated to Product P99Y? Multiple Choice $301.800